Definition of Authority

Authority can be defined as the power and right of a person to use and allocate the resources
efficiently, to take decisions and to give orders so as to achieve the organizational objectives.
Authority must be well- defined. All people who have the authority should know what is the
scope of their authority is and they shouldn’t misutilize it. Authority is the right to give
commands, orders and get the things done. The top level management has greatest authority.
Authority always flows from top to bottom.
We generally use the term authority as follows:
competent authority, certificate authority, certification authority, local authority, public
authority, port authority, registration authority, financial services authority etc.

Definitions of responsibility
Responsibility is the duty of the person to complete the task assigned to him. A person who is
given the responsibility should ensure that he accomplishes the tasks assigned to him. If the tasks
for which he was held responsible are not completed, then he should not give explanations or
excuses. Responsibility without adequate authority leads to discontent and dissatisfaction among
the person. Responsibility flows from bottom to top. The middle level and lower level
management holds more responsibility. The person held responsible for a job is answerable for
it. If he performs the tasks assigned as expected, he is bound for praises. While if he doesn’t
accomplish tasks assigned as expected, then also he is answerable for that.
We generally use the term authority as follows:
corporate social responsibility, social responsibility, corporate responsibility, parental
responsibility, environmental responsibility, civic responsibility, office of primary
responsibility, moral responsibility, responsibility to protect etc.

Definition of Accountability
Accountability means giving explanations for any variance in the actual performance from the
expectations set. Accountability can not be delegated. For example, if ’A’ is given a task with
sufficient authority, and ’A’ delegates this task to B and asks him to ensure that task is done well,
responsibility rest with ’B’, but accountability still rest with ’A’. The top level management is
most accountable. Being accountable means being innovative as the person will think beyond his
scope of job. Accountability, in short, means being answerable for the end result. Accountability
can’t be escaped. It arises from responsibility.

Differences between Authority and Responsibility

SL Authority Responsibility
No.

01 It is the legal right of a person or a It is the obligation of subordinate to

superior to command his subordinates. perform the work assigned to him.

02 Authority is attached to the position of Responsibility arises out of superior–

a superior in concern. subordinate relationship in which
subordinate agrees to carry out duty given
to him.

03 Authority can be delegated by a Responsibility cannot be shifted and is

superior to a subordinate absolute

04 It flows from top to bottom. It flows from bottom to top.

Delegation of Authority
A manager alone cannot perform all the tasks assigned to him. In order to meet the targets, the
manager should delegate authority. Delegation of Authority means division of authority and
powers downwards to the subordinate. Delegation of authority can be defined as subdivision and
sub-allocation of powers to the subordinates in order to achieve effective results.
Delegation is the process by which managers assign a portion of their total work load to others.

Elements / Process of Delegation

Delegation of authority is the base of superior-subordinate relationship, it involves following
steps:

1. Assignment of Duties – The delegator first tries to define the task and duties to the
subordinate. He also has to define the result expected from the subordinates. Clarity of
duty as well as result expected has to be the first step in delegation.
2. Granting of authority – Subdivision of authority takes place when a superior divides
and shares his authority with the subordinate. It is for this reason, every subordinate
should be given enough independence to carry the task given to him by his superiors. The
managers at all levels delegate authority and power which is attached to their job
positions. The subdivision of powers is very important to get effective results.
3. Creating Responsibility and Accountability – The delegation process does not end
once powers are granted to the subordinates. They at the same time have to be obligatory
towards the duties assigned to them. Responsibility is said to be the factor or obligation
of an individual to carry out his duties in best of his ability as per the directions of
superior. Responsibility is very important. Therefore, it is that which gives effectiveness
to authority. At the same time, responsibility is absolute and cannot be shifted.
Accountability, on the others hand, is the obligation of the individual to carry out his
duties as per the standards of performance. Therefore, it is said that authority is
delegated, responsibility is created and accountability is imposed. Accountability arises
out of responsibility and responsibility arises out of authority. Therefore, it becomes
important that with every authority position an equal and opposite responsibility should
be attached.
For example, if the marketing manager directs the sales supervisor for 50 units of sale to
be undertaken in a month. If the above standards are not accomplished, it is the marketing
manager who will be accountable to the chief executive officer. Therefore, we can say
that authority flows from top to bottom and responsibility flows from bottom to top.
Accountability is a result of responsibility and responsibility is result of authority.
Therefore, for every authority an equal accountability is attached.

Problems in Delegation
Manager
 Reluctant to delegate.
 Disorganization of some managers prevents them from planning work in advance.
Thus they can not delegate appropriately
 Subordinate’s success threatens superior’s advancement.
 Lack of trust in the subordinate to do well.
Subordinate
 Reluctant to accept delegation for fear of failure. On the hand if they fail to do
better, that might result in reprimand.
 Perceives no rewards for accepting additional responsibility.
 Prefers to avoid any risk and responsibility.

What is span of Management?

Also known as span of control, is a very important concept of organizing function of
management. It refers to the number of subordinates that can be handled effectively by a superior
in an organization. Span of management state that there is a limit to the number of subordinates a
manager can effectively supervise. It signifies how many subordinates directly reports to a
particular manager.
Types of Span of Management
Span of management is generally categorized under two heads- Narrow span and Wide span.
Narrow Span of management means a single manager or supervisor oversees few subordinates.
This gives rise to a tall organizational structure. While, a wide span of management means a
single manager or supervisor oversees a large number of subordinates. This gives rise to a flat
organizational structure.

Advantages and Disadvantages of Narrow and Wide Span

Narrow span of management is more costly compared to wide span of management as there are
larger number of superiors/ managers and thus there is greater communication issues too
between various management levels. The less geographically scattered the subordinates are, the
better it is to have a wide span of management as it would be feasible for managers to be in touch
with the subordinates and to explain them how to efficiently perform the tasks. In case of narrow
span of management, there are comparatively more growth opportunities for a subordinate as the
number of levels are more.
Determining an optimum span
An optimal/ideal span of control according to the modern authors is fifteen to twenty
subordinates per manager, while according to the traditional authors the ideal number is six
subordinates per manager. But actually, an ideal span of control depends upon the nature of an
organization, skills and capabilities of manager, the employee’s skills and abilities, the nature of
job, the degree of interaction required between superior and subordinates.